cash method 中文意思是什麼
cash method
解釋
現金式-
Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate
根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。 -
Prepare a statement of cash flows by the direct method
用直接法編制現金流量表。 -
According to heat balance theory, we calculate three kinds of average temperature of solar energy preservation pigpen in the coldest month. we analyze economic, social and zoology benefit of pigpen by dynamic cash analytic method and draw conclusion that we can increase pig ' s growth, diminish consuming of feedstuff, decrease raising cost, increase farmers " income. improve agricultural zoology environment by adopting solar energy preservation pigpen which is an item with economic, social and zoology benefit
對太陽能保溫豬舍的保溫性能、吸收太陽能的能力進行了定量計算和分析；根據熱平衡原理，計算出三種太陽能保溫豬舍在最冷月份時合內的平均溫度；採用動態現金分析法對豬舍的經濟效益、社會效益和生態效益進行了分析，得出採用太陽能保溫豬舍，能加快豬的生長，減少飼料消耗，降低飼養成本，提高農民收入，改善農業生態環境，是經濟效益、社會效益、生態效益一舉多得的項目。 -
This paper includess parts : the first part is research and consider of the basic theory of accounting of cash flow statement, we can studies many unclear and variance problems of sfas no. 95 from the perspective of enterprise financial angle, mainly studies the comparison of trisection method between financial literature and sfas no. 95, evaluate the trisection method of sfas no. 95, deal the non - cash transaction, installment buy and sale problem about work shop asset, unclear information reveal, third party financial transaction, consider and improve cash flow statement standard from 6 aspects
本文總體上分為五部分：第一部分，美國現金流量表準則的研究及思考。從理財文獻中和sfasno . 95下「三分法」的比較、對sfasno . 95 「三分法」的評價、非現金交易的處理、廠房資產分期付款購買和分期收款銷售問題、不清楚的披露要求、第三方籌資交易問題等六個方面論述了美國sfasno . 95若干不一致性和模糊性。 -
The key tasks of this paper mainly include : ( 1 ) puting forward the emphases and difficulties of enterprise m & a decision, and holding that decision - makers should make decision according to the principle of value creation ; ( 2 ) setting up estimation model of value creation in m & a, including synergy effect model, m & a transaction and evaluation model, m & a net income model, etc. ; ( 3 ) explaining the application of virous valuation method and discussing how to choose proper valuation method in m & a decision ; ( 4 ) studying the valuation of synergy effect after calculating the independet value of both enterprises respectively before m & a and the combined enterprise after m & a by discount cash flow method ; ( 5 ) studying the valuation of the target enterprise ' s expected value, in which general target enterprises are valuated with several kinds of valuation techniques while high - tech target enterprises are valuated by option pricing model
在研究過程中，本文試圖運用價值評估技術，在並購決策中確立一套較為完整的價值分析方法，以使決策者有效的判斷並購能否創造價值，從而作出正確的並購決策。本文的核心工作主要包括： （ 1 ）提出了企業並購決策的重點與難點，認為決策者應根據價值創造原則進行並購決策。 （ 2 ）建立了並購創造價值的估測模型，具體包括協同效應模型、並購交易估價模型和並購凈收益模型。 -
It is generally considered that taxes parable method follows cash basis, but tax effect accounting follows
一般認為，應付稅款法遵循了收付實現制，而納稅影響法則遵循的是權責發生制。 -
At the part of empirical study, this paper chooses 124 a - stock listed companies from stock exchange of shanghai and shenzhen as research samples, makes use of the step method to filter the 13 possible variables ( including 3 debt - paying ability indexes, 3 operating ability indexes, 4 profitability indexes and 3 cash flow indexes ) in analysis and finally sets up discrimimant models by fisher discrimimant rules with the samples " financial data. then this paper validates the stability of these models using the self - validation and cross - validation before analyzing the prediction ability of these models with outside - validation
實證研究部分主要以我國深、滬兩市124家上市公司為研究樣本，採用上市公司1998年至2001年的實際財務數據，運用逐步判別分析方法對擬進入模型的13個變量（包括3個償債能力指標、 3個經營能力指標、 4個獲利能力指標及3個現金流量指標）進行篩選，並根據fisher判別準則建立判別模型，在運用自身驗證法與互動式驗證法對模型的穩定性加以驗證后，運用外部數據驗證法對模型的預測能力進行了分析。 -
Chapter three analyses the suitable pricing model of our country ' s mbs, and by studying secular trend and fluctuation of risk free interest rate and the term structure of interest rate of national debt, i propose an option model based on floating interest rate mbs which will be issued in our country. next, cash flow current value method is used to carry out the empirical test
第三章分析了適合我國住房抵押支持證券的定價模型，通過研究我國無風險利率長期趨勢值、波動性以及國債利率期限結構，提出我國發行浮動利率抵押支持證券的期權定價模型，並應用現金流現值定價法對我國發行固定利率住房抵押傳遞證券的定價進行實例分析。 -
The indirect method starts with net income and reconciles to cash flows from operating activities
直接法列示營業活動的具體現金收入項目和現金支出項目，如來自客戶的現金收入和向供應商和雇員付款。 -
According to the characteristics of exploration in oil and gas bearing basins, the author designed the model of multi - scheme decision - making of exploration in oil and gas bearing basins with the method of monte carlo and finished the concrete content of model by c + + builder 5. the paper described the whole procedure of simulation and gained the probability of net cash flow, accumulative net cash flow and financial net cash. the author compared the first exploration scheme with others and revised the result by the method of analytical hierarchy process
以羌塘盆地為實際算例，具體描述了模擬的整個過程，得到了各年凈現金流量，累計凈現金流量，財務凈現值等經濟決策指標的概率分佈函數和累計概率分佈函數，並對羌塘盆地的三個大規模勘探方案作了比較，使用層次分析法對比較結果作了修正。 -
Besides the above - mentioned method, sometimes the seller also uses “ cash with order ” and “ cash before shipment ”
除上述方法外，買方有時也採用「訂貨時匯付」和「交貨時匯付」的辦法。 -
Payment method : by cash or credit card only
付款方式：只接受現金（港幣）或信用卡 -
Cash ratio and potential revenue capacity is the most commonly used method of measuring it
現金比率法和潛在收入能力測演算法是測算地下經濟和公開經濟中稅收流失規模最常用的方法。 -
The cash flow discount method is the most basic pricing principal among the varied financial asset pricing measures, and the main ideas of this method is that : firstly, the cash flow of the financial asset should be estimated, and the proper discount rate should be chosen ; secondly, the assessed cash flow is discounted with the chosen interest rate, and the results are added together to get the theoretical price of the financial asset
在金融資產定價的方法中，現金流貼現定價是最基本的定價原理，其主要的思路就是首先估計金融資產的現金流，選擇恰當的貼現利率，然後將估計的現金流以選擇的利率進行貼現，最後加總得到金融資產的理論價格。 -
This paper empirically analyzed the effect of the cash dividend and stock dividend on stock price through cumulative abnormal return ( car ) method
本文利用累計超常收益率方法，從實證角度分析了上市公司派發現金股利和股票股利對股票價格的影響。 -
It found a measurment of the objective risk of corporation based on 1he key factors of risk. we find the key factors of corporation risk by the key factors of the value of the corporation. ms measurment of the objective risk is also based on the new definition of risk in the theory of behavior finance. according to the theory of the information economics that look on the cash dividends as the method to transport information, it found a new way to measure the subjective risk. after the measurement of the subjective risk and objective risk, it explores a realistic way to evaluate the value of the corporation risk
以行為金融學提出的對風險的重新認識為基礎，結合對企業價值驅動因素的分析，建立了以企業關鍵風險驅動因素為核心的企業客觀風險度量方式。通過對企業把現金分紅作為信號傳遞機制的信息經濟學分析，建立了衡量企業主觀風險大小的新方式。在確立了新的主、客觀風險度量模型的基礎上，還對風險價值的確定方式進行了實踐性探索。 -
Article 53 the method for redeeming the withdrawing partner ' s share of partnership property shall be prescribed in the partnership agreement or decided by all the partners, and can be either distribution of cash, or distribution of tangible goods
第五十三條退夥人在合夥企業中財產份額的退還辦法，由合夥協議約定或者由全體合伙人決定，可以退還貨幣，也可以退還實物。 -
Based on study and practice in west zhejiang red soil experimental zone, the method and ways of adjusting cropping construction is : establishing " three - elements structure ", increasing in the ratio of forage - crop and cash - crop, stabilizing grain - crop production, adjusting breeding construction, developing agricultural industrialization, planting green - feed, estblishing new patterns, developing labour - intesive products, popularizing rice light cultivation ect
摘要根據浙西紅壤試驗區的研究實踐，提出建立三元種植結構、遵循「提高飼料比重、發展經濟作物、穩定糧食生產」原則、調整養殖業結構、發展加工業的種植結構調整思想方法；並採用發展青綠飼料、建立新模式、發展勞動密集型產品、推廣省工栽培等技術措施，調整紅壤丘陵區的種植結構，實現糧、經、飼平衡發展。 -
The key factors to apply revenue method is to forecast the cash flow of the enterprises and to select appropriate discount
運用收益法時關鍵要預測被評估企業的現金流量，並選取恰當的折現率。 -
Then, it discusses the four methods of synergy evaluation, pointing out the importance of cash flow method and event - based method in ex - merger and post - merger
然後，探討了協同效應評估的四個方法，指出現金流評估法和事件收益模型分別在並購前評估和實證研究中的重要性。
分享友人